About The Author

J.B. Gupta (b 1948) did his post-graduation in 1969 from University of Rajasthan and was a rank-holder throughout his academic career. He completed his Ph.D in Finance in 1981 from Delhi School of Economics, University of Delhi. Earlier in 1969, he joined Hastinapur College (now Motilal Nehru College), University of Delhi as a Lecturer in the Department of Commerce. He retired as a Reader from this college in 2003 under the Voluntary Retirement Scheme.J.B. Gupta was also a Visiting Faculty Member at the Institute of Chartered Accountants of India (NIRC) during the years 1981-85. He was a Teacher-Fellow at Delhi School of Economics between 1978 and 1979. The subject areas of his interest are Financial Reporting, Management Accounting and Finance. He has been guiding the students of the Chartered Accountancy course since 1968. He has been the mentor of some of the great teachers of the Chartered Accountancy course today.